HQ 083990: Tariff classification of comforters

Native CBP ruling rendition. Applicability is fact-specific; modification/revocation relationships and original publisher date are retained. Publisher sentinel year0001 means unknown date, not a historical legal adoption.

                                        HQ 083990

                                      June 13, 1989

             CLA-2 CO:R:C:G  083990   SM

             CATEGORY:  Classification

             TARIFF NO.:  9404.90.8000

             Mr. Jeff Cordes
             Pillowtex Corporation
             4111 Mint Way
             Dallas, TX  75237

             RE:  Tariff classification of comforters

             Dear Mr. Cordes:

                   Your letter of March 3 requests a tariff classification
             ruling for down-filled comforters.  The country of origin is
             not stated.

             FACTS:

                   The sample submitted is marked "100 percent cotton."  It
             is not a down-filled comforter, but appears to be a comforter
             cover.  It is edged on all four sides with a piping, the
             visible portion of which does not exceed 6.35 mm.  Since you
             state that you wish a ruling for a (completed) comforter, this
             ruling addresses the classification of that article only.

             ISSUE:

                   How is a down-filled comforter with a cotton cover, with
             piping as described, classified?

             LAW AND ANALYSIS:

                   Classification under the Harmonized Tariff Schedule of
             the United States Annotated (HTSUSA) is in accordance with the
             General Rules of Interpretation.  GRI 1 provides that classi-
             fication is determined first in accordance with the terms of
             the headings of the tariff and any relative section and chap-
             ter notes and then, if nothing in the headings or notes other-
             wise requires, in accordance with the remaining GRI's.

                   Heading 6701, HTSUSA, provides for feathers and down and
             articles thereof.  However, Note 2(a) of Chapter 67 excludes
             from this heading "[a]rticles in which feathers or down con-
             stitute only filling or padding (for example, bedding of head-
             ing 9404) . . . ."  Thus, a down-filled comforter would not be
             considered an article of down of heading 6701.     











                                           -2-


                   Heading 9404, HTSUSA, provides specifically for articles
             of bedding such as eiderdowns, stuffed.  The subheading is
             that for articles other than mattress supports, mattresses, or
             sleeping bags.

             HOLDING:

                   The down comforter is classified under the statistical
             subheading including other bedding, of cotton, not containing
             any piping exceeding 6.35 mm, 9404.90.8000, HTSUSA.

                   Because of the changeable nature of the statistical
             annotation, i.e., the ninth and tenth digits of the tariff
             number, and the textile restraint categories, you should
             contact your local Customs office before importation of this
             merchandise to determine the current status of any import
             restraints or requirements.

                                        Sincerely,



                                        John Durant, Director
                                        Commercial Rulings Division





































             6cc:  Area Director of Customs
                   NY Seaport Area
             cc:   CITA
             cc:   Phil Robins
             cc:   Legal Reference Section
             cc:   NIS Richard Eyskens